Opinion
14310-23S
10-31-2023
CHRISTOPHER C. BROWN & JENNIFER M. BROWN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 27, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Estate of Jennifer Brown (Deceased), on the ground that the petition as to Jennifer M. Brown, Deceased, was not executed or filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Jennifer M. Brown, Deceased, or her estate. In the motion, respondent indicated that Christopher C. Brown has no objection to the granting thereof.
The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
The premises considered, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Estate of Jennifer Brown (Deceased) is granted, and this case is dismissed for lack of jurisdiction as to Jennifer M. Brown, Deceased. It is further
ORDERED that the caption of this case is amended to read "Christopher C. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".